Search
Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… all leave taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave … requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Accounts Payable Advisory No. 58
… Guide to Financial Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is … to enter a unique invoice number on each supplier’s voucher. With few exceptions, agencies should use the invoice number on a supplier’s invoice when preparing the voucher. Agencies must include only one invoice on a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsWest Seneca Fire District #4 – Procurement (2020M-52)
… District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive … Update the procurement policy to provide guidance for purchases in which alternative proposals or quotations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Lake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Accounts Payable Advisory No. 10
… Subject: Handling Code “A” and “Separate Payment” Box Guidance: This advisory is intended to notify Business Units to check the “Separate Payment” box in the Payment Options section of a voucher when using … Handling Code . Checking the “Separate Payment” box ensures the check will not be combined with payments made …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxEmployer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . May 2026 Reminder: Review Earnings Before You’re Billed Inform … Most Employers Have Switched to Enhanced Reporting April 2026 Reminder Effective 4/1: New Tier 6 Member Contribution … Most Employers Have Switched to Enhanced Reporting March 2026 Important: Submit Your March Report by 4/7 View and …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Bedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Maine Endwell Central School District – Budget Review (B4-13-14)
… 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome County. … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Arlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither … they were paid for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mWest Buffalo Charter School - Payroll (2018M-72)
… employees. Key Findings We reviewed salaries paid to 24 employees totaling $1.4 million for the period July 1, … did not update employee salaries included in offer of employment letters when salary changes were made. The … for maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityChappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. … our recommendations and have initiated or they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Vendor File Advisory No. 13
… Registering a disregarded entity in the Statewide Vendor File. Guidance: Effective immediately, agencies should …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/13-disregarded-entity-vendor-registrationXII.10 Overview – XII. Expenditures
… to expenditures, such as: Lapsing and year-end procedures for payment processing Business Continuity Plan – Critical …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewNew York State Comptroller DiNapoli Statement on Federal Tax Reform
… House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and … House and Senate Republican tax plans are both profoundly bad deals for New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformEvans-Brant Central School District - Information Technology (2019M-121)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District … action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50